On August 31, 2010 Victory Corporation's Common Stock Is Priced

On August 31, 2010 Victory Corporation's common stock is priced at $30 per share before any stock dividend or split, and the stockholders' equity section of its balance sheet appears as follows. Assume that the company declares and immediately distributes a 35% stock dividend.

What is the total amount in the Paid in Capital account immediately after the stock dividend?

A) $193,100
B) $195,000
C) $366,000
D) $100,000
E) $231,000